The Problem Research On The Application Of Lean Cost Management Problems Of Small And Medium Sized Enterprises

With the innovating of company registration system, the number of small and medium-sized enterprises of our country is increasing sharply. How to survive and develop in the fierce market competition has become an urgent problem for these enterprises. Excellent and effective cost management is the key to win profit and market. Lean cost management originates in lean thinking. Lean thinking was born from production practice of Toyota Motor. Lean cost management is the specific application in cost management of lean thinking. The theory is premised on creating value for customers, aimed on reducing the cost of supply chain network, so as to win industry competitive advantages on low cost for enterprises.Firstly, the paper explains research background and significance, and researches the theory of lean cost management deeply on the basis of overseas and domestic research status, refines out the advantages and disadvantages of lean cost management, puts forward that the theoretical framework can be divided into source control, medium control and expectation adjust, discuss the three aspects respectively. Then the paper analyses the problems and the causes leading to those problems of small and medium-sized enterprises using the theory into practice. Following, it set xx decoration company who use the theory successfully as a case. It analyses the concrete measures of the company and put forward the attentive solutions in carrying forward the method of lean cost management. It is expected that it can supply valuable reference for small and medium-sized enterprises in research and application on lean cost management theory through this study.